The Person who is the abode of heaven, earth, and so on, is also declared by the text to be what is to be reached by those who are released from the bondage of Samsâra existence. 'When the seer sees the brilliant maker and Lord as the Person who has his source in Brahman, then possessing true knowledge he shakes off good and evil, and, free from passion, reaches the highest oneness' (Mu. Up. III, 1, 3). 'As the flowing rivers disappear in the sea, losing their name and form, thus a wise man freed from name and form goes to the divine Person who is higher than the high' (III, 2, 8). For it is only those freed from the bondage of Samsâra who shake off good and evil, are free from passion, and freed from name and form.
For the Samsâra state consists in the possession of name and form, which is due to connexion with non-sentient matter, such connexion springing from good and evil works. The Person therefore who is the abode of heaven, earth, &c., and whom the text declares to be the aim to be reached by those who, having freed themselves from good and evil, and hence from all contact with matter, attain supreme oneness with the highest Brahman, can be none other than this highest Brahman itself.
This conclusion, based on terms exclusively applicable to the highest Brahman, is now confirmed by reference to the absence of terms specially applicable to the individual soul.
3. Not that which is inferred, on account of the absence of terms denoting it, and (so also not) the bearer of the Prânas (i. e. the individual soul).
As the section under discussion does not treat of the Pradhâna, there being no terms referring to that, so it is with regard to the individual soul also. In the text of the Sûtra we have to read either anumânam, i. e. 'inference,' in the sense of 'object of inference,' or else ânumânam, 'object of inference'; what is meant being in both cases the Pradhana inferred to exist by the Sânkhyas.
4. On account of the declaration of difference.
'On the same tree man sits immersed in grief, bewildered by "anîsâ"; but when he sees the other one, the Lord, contented, and his glory; then his grief passes away' (Mu. Up. III, 1, 2). This, and similar texts, speak of that one, i.e. the one previously described as the abode of heaven, earth, &c., as different from the individual soul.—The text means—the individual soul grieves, being bewildered by her who is not 'îsa,' i.e. Prakriti, the object of fruition. But its grief passes away when it sees him who is other than itself, i.e. the beloved Lord of all, and his greatness which consists in his ruling the entire world.
5. On account of the subject-matter.
It has been already shown, viz. under I, 2, 21, that the highest Brahman constitutes the initial topic of the Upanishad. And by the arguments set forth in the previous Sûtras of the present Pâda, we have removed all suspicion as to the topic started being dropped in the body of the Upanishad.
6. And on account of abiding and eating.